CTT Mail Box
Jan 24th 2021 | 12:19 am
#16
BE Enthusiast
Joined: Feb 2019
Posts: 446
Re: CTT Mail Box
With Google's help I read 14 as saying;
You don't need to have a fiscal rep OR an electronic mailbox if you 'joined the public service of electronic notifications associated with the unique digital address' as also mentioned in clause 2.
I guess the question is does this overrule clause 6 and/or apply to residents of the UK? Also what is 'the public service of electronic notifications associated with the unique digital address'
Also this advice from the tax office clearly says 'The designation of a fiscal representative is mandatory for citizens residing abroad, more precisely in a third country, outside the EU or the European Economic Area.'
You don't need to have a fiscal rep OR an electronic mailbox if you 'joined the public service of electronic notifications associated with the unique digital address' as also mentioned in clause 2.
I guess the question is does this overrule clause 6 and/or apply to residents of the UK? Also what is 'the public service of electronic notifications associated with the unique digital address'
Also this advice from the tax office clearly says 'The designation of a fiscal representative is mandatory for citizens residing abroad, more precisely in a third country, outside the EU or the European Economic Area.'
Jan 24th 2021 | 12:27 am
#17
BE Enthusiast
Joined: Feb 2019
Posts: 446
Re: CTT Mail Box
I think the fiscal rep requirement has always been there for residents of 'third countries' as the UK now is. The statement on 23/12/2020 is regarding the change for UK residents and is saying if you were already registered before 1/1/2021 you have 6 months to appoint a fiscal rep, if you register after that you must have a fiscal rep immediately?
Jan 24th 2021 | 12:32 am
#18
BE Enthusiast
Joined: Mar 2014
Posts: 418
Re: CTT Mail Box
Hi all, I have looked at the article that Tonyj mentions. https://info.portaldasfinancas.gov.p...ges/lgt19.aspx This seems to have been formalised from a draft that was done in 2018. There is no other associated dates that I can see. However, the requirement for a fiscal rep was made on 23rd December 2020. The final paragraph of this new requirement states that for those that register with AT after 1st January 2021 that the appointment of a fiscal rep is mandatory. I presume that as the latest and most recent law that it would take precedent over previous law? I appreciate that it is quite explicit with regards to new registration after 1st January 2021, but I do not see anything that states if you were registered before then, that you do not need a fiscal rep if you use a digital email service. Apart that is for the (contradictory) article on the AT site (link above). Is it possible the AT have simply not updated this in line with the new legislation made on 23rd December 2020? Here is a link to the December law which also happens to be on the AT web site.
https://info.portaldasfinancas.gov.p..._2020_XXII.pdf
Anyone care to comment??
https://info.portaldasfinancas.gov.p..._2020_XXII.pdf
Anyone care to comment??
However, taxpayers may have to 'push'. In other words, if a taxpayer has the ctt email box, and this is linked to the tax database, the tax authority cannot validly raise fines for non compliance. If they do so, it up to the taxpayer to raise the necessary defences - but I doubt they will raise any fines if the database is correctly linked in accordance with the tax act.- sometimes instructions are understandably out of date.
Jan 24th 2021 | 12:35 am
#19
BE Enthusiast
Joined: Mar 2014
Posts: 418
Re: CTT Mail Box
I think the fiscal rep requirement has always been there for residents of 'third countries' as the UK now is. The statement on 23/12/2020 is regarding the change for UK residents and is saying if you were already registered before 1/1/2021 you have 6 months to appoint a fiscal rep, if you register after that you must have a fiscal rep immediately?
The law was altered - current wording effective as from 2018
Jan 24th 2021 | 4:22 am
#20
BE Enthusiast
Joined: Jun 2010
Posts: 666
Re: CTT Mail Box
I would suggest people seek clarification from the Portuguese tax authority before blindly following one person's interpretation of Article 18 that having a CTT mailbox alleviates the need for a fiscal rep, rather than risking a fine which can be from €75 to €7500.
Decreto-Lei n.º 93/2017 will tell you exactly what a CTT mailbox replaces.
Decreto-Lei n.º 93/2017 will tell you exactly what a CTT mailbox replaces.
Jan 24th 2021 | 7:06 pm
#21
Polished expat
Joined: Jul 2014
Posts: 18,687
From: Arcos de Valdevez "Onde Portugal se fez"
Re: CTT Mail Box
I would suggest people seek clarification from the Portuguese tax authority before blindly following one person's interpretation of Article 18 that having a CTT mailbox alleviates the need for a fiscal rep, rather than risking a fine which can be from €75 to €7500.
Decreto-Lei n.º 93/2017 will tell you exactly what a CTT mailbox replaces.
Decreto-Lei n.º 93/2017 will tell you exactly what a CTT mailbox replaces.
